6. Using a hot sharp knife, cut 24 biscuits in half crossways, trimming if necessary. Set aside for the ears.

7. Pipe a small dot of frosting on the back of 1 choc melt. Place on top of 1 whole chocolate biscuit and press to secure. Repeat with frosting, remaining melts and another 47 biscuits to form eyes.

8. Spread top of 1 cupcake with reserved chocolate frosting. Using the picture as a guide, position 2 biscuit halves on cupcake to form ears. If necessary, pipe more frosting under ears to support them. Position 2 biscuit eyes on cupcake. Tint reserved plain frosting blue. Spoon blue frosting into a piping bag fitted with a 3mm plain nozzle. Pipe a dot of blue frosting in the centre of each choc melt to form pupils. Pipe chocolate frosting between ears to form fluffy feathers. Position 1 tic tac below eyes to form a beak. Repeat with remaining cupcakes, frosting, biscuit halves, biscuit eyes and tic tacs. Serve.